Pan Pacific Overseas Corp. v. United States

42 Cust. Ct. 443

Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain birch plywood exported from Finland and entered at the port of Boston

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.